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1956 (1) TMI 35 - HC - VAT and Sales TaxExtract: .......e materially principle of apportionment will have to be followed as in my opinion Sales Tax Act is a fiscal statute and taxing provisions and exemptions have got to be strictly construed. The extent and value of apportionment of tax will in each case be a question of fact. 79. The references are answered accordingly. S.M. Samvatsar, J. 80. I agree.
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